Public Finance Ordinance

(1)
Where moneys other than public moneys are received by a public officer by virtue of a public office held by him, the Director of Accounting Services may, subject to the provisions of any enactment, direct in writing the public officer to prepare and maintain accounts and records of those moneys in such form and manner as the Director of Accounting Services thinks fit, and the public officer shall comply with any such direction.
(2)
Subject to the provisions of any enactment, a public officer referred to in subsection (1)
shall—
(a)
upon request by the Director of Accounting Services, afford to him sufficient facilities for obtaining information with respect to any accounts and records of moneys referred to in that subsection received by the public officer, whether or not such accounts and records have been prepared and maintained in pursuance of a direction under that subsection; and
(b)
in such manner and at such times as the Director of Accounting Services requires, furnish him with returns and other information with respect to such accounts and records and afford to him facilities for the verification of information furnished.